Taxpayer's Income Reassessment Reversed: Only LIC and Post Office Commissions Considered Valid Sources per Form 26AS.

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....Addition in the income of the assessee by treating as income from other sources - Additions based on TDS form 26AS - As per the record, the assessee was not having any other income other than the LIC commission and post office commission and the TDS of the same has also been deducted on the said income which is reflected in Form 26AS, therefore, considering these peculiar facts and circumstances, we direct the A.O. to delete the addition - AT....